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The frequently asked
questions (FAQs) document lists some of the most
common questions we have received from users of the annual Tax Office
publication, Taxation statistics, and provides answers to these
questions. Some parts of the FAQ also provide tips on how readers can find
information/statistics on the CD-ROM and online version of the publication.
Q1
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How can I access the current and
previous editions of Taxation statistics? |
Q2
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What types of statistics are
included in the Taxation statistics publication? |
Q3
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How do I find the information? |
Q4
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Where can I find the detailed
statistical tables within Taxation
statistics? |
Q5
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Where can I find the 100 People
presentation? |
Q6
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How current is the data included in
Taxation statistics? |
Q7
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Can I obtain estimates or
forecasts? |
Q8
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Which statistics are based on
income year reporting? |
Q9
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Which statistics are based on
financial year reporting? |
Q10
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Why do statistics from the previous
two years change in the detailed tables? |
Q11
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Can I compare data between
years/editions? |
Q12
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Why is some information/data not
available in all editions? |
Q13
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Why are numbers in Taxation statistics
different to numbers in other Tax Office publications, other government
department or other private agencies’ publications? |
Q14
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Why are component values not adding
up to total values in some tables? |
Q15
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Can I request statistics, tables or
information which are not included in the
publication? |
Q16
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How can I provide feedback about
the publication? |
The current and previous editions of Taxation statistics are available on our
website. To view or download a copy, go to Our statistics centre (in the About us drop down menu up
the top), and then click Taxation
statistics.
The current edition can also
be obtained by sending your postal address to: taxstats@ato.gov.au
List of
frequently asked questions
Statistics reported are
primarily sourced from processed annual income tax return forms. These include
individual (or personal) taxpayers, companies, funds, partnerships and trusts.
In addition, the publication
includes statistics on items the Tax Office calculates/derives from information
provided by taxpayers on their return forms.
Some statistics are sourced
from fringe benefits tax (FBT) annual return forms, goods and services tax
(GST) annual return forms, business activity statements (BAS) and instalment
activity statements (IAS). For example, the statistics we report that are
sourced from the BAS and IAS are GST, wine equalisation tax and luxury car tax
collections.
Taxation statistics includes a limited number of
statistics sourced from capital gains tax (CGT) schedules. The publication also
includes statistics on tax concession charities, prescribed private funds,
superannuation, excise collections, fuel tax credits, pay sa
you go instalments and withholding, and industry benchmarks/business activity
or industry financial ratios.
Taxation statistics also includes details on a confidentialised individuals sample file, which researchers
are able to access to model various tax system effects.
The publication is primarily
a source of Taxation statistics. Although it contains some descriptive
text that defines terms, the definitions are not the full legal definition. We
suggest you refer to other Tax Office publications, our legal database at law.ato.gov.au/atolaw/index.htm
or The Australian master tax guide for
technical/legal definitions of some terms mentioned in Taxation statistics.
Taxation statistics does not present social or economic
analysis of trends. For such analysis, we suggest you refer to economic or
social journal articles or research papers authored by social researchers,
academics, other government organisations/departments, private agencies or
policymakers.
List of
frequently asked questions
Taxation statistics includes several chapters relating
to specific areas of taxation. Most chapters contain explanatory text and links
to detailed tables.
List of
frequently asked questions
The detailed
statistical tables from Taxation statistics 1999-2000 onwards can be accessed
via our website. To view or download a copy, go to Our statistics centre (in the About us drop down menu up the top), and then
click Taxation statistics.
Select the Taxation statistics
publication, then click the Detailed
tables and description on the right hand side, then select the topic of
interest. To access the detailed statistical tables for earlier years, you'll
need to click on View previous years' pages from the Statistics centre, and
then follow the same steps. See also question 3. The detailed
statistical tables are also located on the CD-ROM provided with the printed
publication.
List of
frequently asked questions
The 100 People presentation
can be accessed via our website. To view the presentation, go to Our statistics centre (in
the About us drop down menu up the top), and then click Taxation statistics, and then click on
the link to Taxation statistics 2008-09: 100 people. The presentation relates
to data contained in the 2008-09 edition of Taxation statistics.
List of
frequently asked questions
To provide more complete
information and to include the majority of processed income tax returns, we use
31 October in the year following the income year as a cut-off date. For
example, for the 2009-010 income tax data, the cut-off date was 31 October
2011. For chapters reporting collections, which are based on the financial
year, the cut-off date is the end of the respective financial year. For
example, for 2010-11 GST data, the cut-off date was 30 June 2011.
List of
frequently asked questions
We can only provide
statistics and information on past income, financial or fringe benefits tax
(FBT) years. Information on forecasts should be directed to the Commonwealth
Treasury department.
List of
frequently asked questions
The statistics in most
chapters are based on processed income year taxation returns at the time of the
Taxation statistics publication. These include:
List of
frequently asked questions
The statistics in some
chapters are based on revenue collections for the latest financial year
available at the time of the Taxation statistics publication. These
include:
By the time we reach our
income year processing cut-off date of the 31 October in the year following the
income year, the financial year based statistics for the year ahead have
already been collected and can also be included in the current edition of Taxation statistics.
Additionally, some chapters
contain statistics based on both income and financial years. These include:
· charities and deductible gifts, and
· superannuation.
List of
frequently asked questions
Statistics for prior years
change due to any additional lodgments, amendments or cancellations received
and processed after the cut-off date.
From Taxation statistics 1999–2000
to 2004–05 ,
the time series statistics of the two previous income years for personal,
company, partnerships, trusts and funds are updated.
From Taxation statistics 2005–06
onwards, most years back to 1991 have been updated where data is available. The
notes to each detailed table will identify the currency of the data included
within.
Caution should be exercised
when comparing the statistics of the current and previous income years. Better
comparisons will be possible when the next version of Taxation statistics
is published. In that edition, income year statistics will contain data from
returns processed since the prior cut-off date.
List of
frequently asked questions
Data between years/editions
may not be directly comparable. Reasons may include:
List of
frequently asked questions
Changes in tax legislation
or policies can introduce or remove tax items. As a result, the statistics/information
we report in Taxation statistics can change,
be removed or replaced by new statistical items.
Please note that our adherence to privacy laws influence what tax items
are provided for all editions.
List of
frequently asked questions
There are several reasons
why numbers in Taxation statistics may be different to numbers in
other publications.
Difference in
cut-off processing dates
We load return form
information that has been lodged and processed into our databases. Because
returns may be lodged late or amended by a taxpayer, the data for an income
year (or FBT year) contained in a database are constantly changing. To compile
the statistics reported in Taxation
statistics tables, we choose a cut-off date for the processed data.
Any statistics that could have been collected from return forms processed, or amendments made, after the chosen processing
cut-off date are not included in the statistics shown in the publication.
Hence, if a different cut-off date is chosen for another Tax Office
publication, it is likely that the statistics reported would be different from
the statistics reported in Taxation
statistics, even if they refer to the same income, financial or FBT
year.
Difference in the
definition of terms
Other publications may
define certain terms differently from Taxation
statistics. For example, in Taxation
statistics an individual's total income includes income from
different sources - salary and wages, foreign income, rental income, pensions,
government benefits and so forth. In other publications an individual's income
may refer only to salary and wages.
Difference in how an
item is calculated
Other publications may use
different formulae in calculating certain items reported in Taxation statistics
(for example, Taxation Statistics 2009-10 Chapter 18 defines how net profit ratio and gross profit ratio are calculated).
To find out how an item is defined or
calculated in Taxation statistics, check the boxes included in the
relevant chapters or the glossaries of the different Taxation statistics
editions. Taxation statistics 2008–09 Chapter 18 defines
net profit ratio as total business income minus total
expenses, divided by total business income and gross profit ratio
as total business income minus cost of sales, divided by total business income.
List of
frequently asked questions
There are several reasons
why total values may not equal the sum of their components (for example, total
income may not equal the sum of the different types of income a personal taxpayer
declares on their return).
List of
frequently asked questions
Our limited resources are
devoted to the preparation of the Taxation statistics publication
and trying to best meet the needs of the community through the publication. We
do not have the resources to undertake the research and quality assurance to
separately answer ad-hoc requests that are not covered by this publication.
However, every year before we prepare the Taxation statistics
publication, we will look at all the unfulfilled requests for data to see
whether we can change the publication to meet the needs in the future. Your
request will be noted and considered for the next review of the publication.
To register your data
request for consideration in future publications, please send an email to taxstats@ato.gov.au
List of
frequently asked questions
You can provide feedback or
comments on Taxation statistics by emailing your comments to taxstats@ato.gov.au
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